
LLC Annual Report & Fee By State: Updated Mar. 2026
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Completing your Articles of Organization officially forms your Limited Liability Company (LLC). While your business is not recognized as a separate legal entity, this doesn’t end your state obligations. Most U.S. states require you to complete and submit a recurring report, often called an “Annual Report for your LLC,” and pay the associated filing fee to remain active and in good standing.
The report name, filing fee, and due date depend on your filing state. I’ve provided a state-by-state breakdown of your LLC Annual Report (or equivalent document) requirements and recurring fees in the table below. You can click each state to read my comprehensive step-by-step breakdown of each state.
Disclaimer: My data is based on publicly available information as of Mar. 2026. However, your filing fees, requirements, and due dates may change. Therefore, I highly recommend confirming your current requirements with your relevant state authority before filing.
| State | Fees | Frequency | Deadline | Form name |
|---|---|---|---|---|
| Alabama | Varies (minimum $100 threshold) | Annual | Initial: 2.5 months after formation Recurring: April 15 | – Business Privilege Tax Return – Annual Report |
| Alaska | $100 | Biennial | January 2 | Biennial Report |
| Arizona | N/A | N/A | N/A | Not applicable |
| Arkansas | $150 | Annual | May 1 | Annual Franchise Tax Report |
| California | $820 | SOI: Biennial Franchise Tax: Annual | Initial SOI: 90 days after formation Recurring SOI: Anniversary date Initial Franchise Tax: 15th day of the 4th month after formation Recurring Franchise Tax: April 15th | Statement of Information (SOI) Annual Franchise Tax |
| Colorado | $25 | Annual | Anniversary month | Periodic Report |
| Connecticut | $80 | Annual | March 31 | Annual Report |
| Delaware | $300 | Annual | June 1 | Franchise Tax |
| Florida | $138.75 | Annual | May 1 | Annual Report |
| Georgia | $60 | Annual | April 1 | Annual Registration |
| Hawaii | Online: $13.5 Mail: $16 | Annual | Anniversary quarter | Annual Report |
| Idaho | No fee | Annual | Anniversary month | Annual Report |
| Illinois | $75 | Annual | 2.5 months after the fiscal year end | Annual Report |
| Indiana | Online: $32 By mail: $50 | Biennial | Anniversary month | Business Entity Report |
| Iowa | Online: $30 By mail: $45 | Biennial | April 1 (odd years) | Biennial Report |
| Kansas | Online: $90 By mail: $110 | Biennial | April 15 | Information Report |
| Kentucky | $15 | Annual | June 30 | Annual Report |
| Louisiana | $35 | Annual | Anniversary date | Annual Report |
| Maine | $85 | Annual | June 1 | Annual Report |
| Maryland | $300 | Annual | April 15 | Annual Report |
| Massachusetts | $500 | Annual | 2.5 months after the fiscal year end | Annual Report |
| Michigan | $25 | Annual | February 15 | Annual Statement |
| Minnesota | No fee | Annual | December 31 | Annual Renewal |
| Mississippi | $0 (domestic) $250 (foreign) | Annual | April 15 | Annual Report |
| Missouri | N/A | N/A | N/A | N/A |
| Montana | $20 | Annual | April 15 | Annual Report |
| Nebraska | $13 | Biennial | April 1 (odd years) | Biennial Report |
| Nevada | $350 | Annual | Anniversary month | Annual List of Managers/Members State Business License |
| New Hampshire | $100 | Annual | April 1 | Annual Report |
| New Jersey | $75 | Annual | Anniversary month | Annual Report |
| New Mexico | N/A | N/A | N/A | N/A |
| New York | $9 | Biennial | Anniversary month | Biennial Statement |
| North Carolina | $200 | Annual | April 15 | Annual Report |
| North Dakota | $50 | Annual | November 15 | Annual Report |
| Ohio | N/A | N/A | N/A | N/A |
| Oklahoma | $25 | Annual | Anniversary date | Annual Certificate |
| Oregon | $100 | Annual | Anniversary date | Annual Report |
| Pennsylvania | $7 | Annual | September 30 | Annual Report |
| Rhode Island | $50 | Annual | May 1 | Annual Report |
| South Carolina | $0 (most LLCs) $25 (if taxed as corp) | Annual | 15th day, 3rd month after taxable year end | Form CL-1 (corp-taxed LLCs only) |
| South Dakota | $55 | Annual | Anniversary month | Annual Report |
| Tennessee | Minimum $300 | Annual | 4th month after FY end | Annual Report |
| Texas | $0 (most LLCs) | Annual | May 15 | Public Information Report Franchise Tax Report |
| Utah | $18 | Annual | Anniversary month | Annual Renewal |
| Vermont | $45 | Annual | 3 months after fiscal year end | Annual Report |
| Virginia | $50 | Annual | Anniversary month | Annual Registration Fee |
| Washington | $60 | Annual | Anniversary month | Annual Report |
| Washington DC | $300 | Biennial | April 1 | Biennial Report |
| West Virginia | $25 | Annual | June 30 | Annual Report |
| Wisconsin | $25 | Annual | Formation quarter | Annual Report |
| Wyoming | Online: $60 minimum + convenience fee ($2.25 to $8.95) Mail: $60 minimum | Annual | Anniversary month | Annual Report License Tax |
The name of your report and filing frequency depend on your operating state. Therefore, my article refers to the requirement collectively as the “LLC Annual Report.” In this article, I will explain what it is, when it’s due, how to complete your required filing, and the dangers of not filing. You can also learn about the state-specific requirements and rules by following the links in my overview table.
Important: In the table, some states may show “not required.” However, this does NOT mean that your LLC has no recurring obligations. You may still need to complete other filings, taxes, and renewals.
Click on your chosen operating state for further details.
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What Is An LLC Annual Report?
An Annual Report for an LLC is a mandatory state filing that provides the state regulatory agencies with current information regarding your business. In other words, it’s a brief administrative update confirming that your business is still active and your contact details are up-to-date.
Note: Some states combine the filing with a franchise tax or business privilege tax payment.
Your LLC Annual Report may be called different things depending on your operating state:
- Annual Report.
- Biennial Report.
- Statement of Information.
- Periodic Report.
Generally speaking, the name reflects how often and how you must complete your required filing. States generally follow the structure detailed below:
- Fixed calendar date: Your Annual Report is due on the same date for all LLCs, regardless of the formation date.
- Anniversary-based date: Your report is due each year in the month that your LLC was formed. This applies regardless of your formation date.
- Recurrence cycle: Your report must be filed either every year or every two years. This depends on the state’s required reporting schedule.
Note: Your LLC may be sent a courtesy reminder before your Annual Report due date. However, this is NOT a guarantee. Even if you’re sent one, you’re responsible for tracking and completing your filing deadline.
Some U.S. states do NOT require an LLC Annual Report. These are:
- Arizona.
- Missouri.
- New Mexico.
- Ohio.
However, you may still have several ongoing obligations to complete. These include recurring taxes, fees, and local license renewals. You can read my state-specific guides linked in the table if you need a detailed breakdown of your requirements.
1. Annual Report Purpose
Your LLC Annual Report ensures that your business remains compliant and in good standing by keeping the state’s records accurate and up to date. This is a mandatory state filing required because your business details can change over time. Also, much of this information is publicly accessible.
In most cases, your filing includes basic business details such as:
- Your LLC’s legal name.
- Your principal office address.
- Your Registered Agent information.
- Your state-issued identification number is assigned to your LLC. This may be called an LLC Number, Entity ID, or Company ID.
Tip: Your LLC number is a state-issued identifier used to reference your LLC. Think of it like your “driver’s license number.”
2. Annual Report Fee
Most U.S. states require you to pay a filing fee when submitting your LLC Annual Report. You must submit your current business information and pay your required filing fee at the same time.
However, this structure isn’t followed in all U.S. states. While some states may require a formal Annual Report, they may impose a recurring fee, franchise tax, or renewal payment. Some may require an informational filing with no fee at all.
In other words, most LLCs have some form of recurring state obligation, whether it’s known as a report, renewal, or tax.
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Most Annual Reports must be filed with the Secretary of State or the specific division responsible for filings. Each office will provide specific filing instructions and options.
Most states allow you to submit your Annual Report using two main filing options:
- Online via the state’s official filing portal.
- Mail a completed paper form provided by the agency.
I’ve written a general Annual Report filing guide in the sections below. With requirements depending on your operating location, refer to my table above and select your chosen state. I’ve provided detailed, state-specific instructions in each guide.
1. The Online Filing System
Most states offer an online portal commonly provided by business filing agencies. In some states, you’ll need to create an account before starting your filing.
Example: Your Connecticut Annual Report must be filed online via the Business.CT.gov portal using your business account.

2. Completing The Paper Form To File By Mail
You can submit your Annual Report by mail using the paper form provided by the state agency if your operating state allows or requires it. This is usually the Secretary of State or the business division.
Example: You must file your Illinois Annual Report by mail if your LLC needs to change its key information or if it’s required under state law.

In this case, you must download the form on the official state website, complete it by inputting your business information, and mail it to the appropriate address along with your required filing fee.
Tip: I advise using the online system in each state if it’s available. The mail filing processing times are usually much longer than online filings. Furthermore, some states charge a higher filing fee for paper submissions.
How Much Is Your Annual Report?
Tip: I don’t advise choosing a state based on its low filing fees. Something being cheaper doesn’t always lead to a better outcome.
Check my comparison guide for a detailed breakdown: Best State To Form An LLC.
Your Annual Report filing cost varies significantly by state. Here’s how the filing costs generally compare across the states:
- Lowest: Some states charge nothing ($0), while other states charge $7 (Pennsylvania) or $9 every two years (New York).
- Average: Approximately $50-$150 per year in most states.
- Highest: Massachusetts has a high filing fee ($500), while California requires you to pay an $800 Annual Franchise Tax as well as $20 biennially for the Statement of Information.
Note: Most state filing payments are needed regardless of your LLC’s income or business activities. Your fee is due even if you generate no revenue or remain inactive.
In some cases, the amount you need to pay is NOT a flat fee:
- Certain states structure your annual obligation as a tax based on your LLC’s income or net worth.
- Other states give you the option to prepay for multiple years. This increases the amount due upfront.
1. States Requiring Taxes Instead Of A Fee
As I’ve stated above, some states do NOT require you to file a separate Annual Report. However, they still impose recurring fees and taxes. Your obligations depend on your LLC’s income, net worth, or additional financial metrics for the year.
Example: In Alabama, the standalone Annual Report requirement was taken away in 2024. However, LLCs need to file a Business Privilege Tax Return and pay tax based on their net worth and annual taxable income. The tax schedule commonly ranges from $0.25 to $1.75 per $1,000 of net worth.

2. Multi-Year Filing Options
You can use a multi-year filing option in some states if your business information is unlikely to change. This means that you can prefile and pre-pay for upcoming years.
Example: You can file up to three years in advance in Georgia. Your filing fee would be $50 (base annual fee) multiplied by your number of filing years + a $10 service fee.

When Should Your LLC File Its Annual Report?
The specific rules in each state determine your Annual Report deadline, meaning there is NO universal filing date in the U.S. While some states use a fixed statewide deadline, others set the due date based on your LLC’s formation month. Also, your filing may be required once a year or every two years.
1. Fixed Calendar Date
If states have a fixed calendar date, it means that they require all LLCs to file on the same date each year, regardless of where your LLC was formed.
Example: The North Carolina Annual Report due date is by April 15 each year. Your first report is due the year after your LLC was approved, according to G.S. § 57D-2-24(b). This applies to every LLC, no matter when it was formed.

2. Anniversary-Based Date
Some U.S. states base your Annual Report deadline on your LLC’s formation month. Your report is generally due each year in the anniversary month, often by the end of the month.
Note: If a state has this requirement, two LLCs operating in the same state may have completely different deadlines depending on their formation date.
Example: Your Virginia Annual Registration fee is due on the last day of your LLC’s anniversary month, starting the year after your formation date. If your LLC was approved on June 15, 2026, your first report would be due by June 30, 2027, and every year thereafter.

3. Recurring Cycle
Some U.S. states may change how often you need to file your Annual Report. Some require yearly filings, while others require you to file every two years.
Note: Some states also require an initial filing before the recurring cycle starts.
The state of California is a great example. It requires you to file a Statement of Information in two stages:
- Stage 1 – Initial Statement of Information: This is due within 90 days after your Articles of Organization have been approved by the state.
- Stage 2 – Recurring Statement of Information: This is due every two years thereafter, based on your formation anniversary date.
Example: Your California LLC was approved on March 13, 2026:
- Your initial Statement of Information is due by June 11 2026.
- Your next recurring filing is due on March 13, 2028, and every two years thereafter.

4. Can You File Your Annual Report Early?
Most states allow you to file your Annual Report before the deadline. Some states may allow you to file several months in advance.
Example: You can file your Colorado LLC Periodic Report in a five-month filing window. You can also file two months before your report month and up to two months thereafter.
- Your anniversary month is May if your LLC was formed on May 1, 2026.
- Your first due date is in 2026. Therefore, you can file as early as March 1, 2027, and no later than July 31, 2027.

You do NOT change your next due date by completing an early filing. Your future deadlines follow the state’s standard schedule (fixed date or anniversary-based).
Why Is It So Important To File Your Annual Report?
Your Annual Report filing is used to maintain accurate public records. Therefore, missing your deadline may result in your business being seen as non-compliant.
Your consequences depend on your operating state. They may range from financial penalties to administrative actions. These affect your LLC’s legal status and operational ability.
1. Late Filing Fines
If you miss your Annual Report, most states impose late filing fines or penalties. The consequences will be significant in some states.
Example: When operating in Florida, any Annual Report filed after May 1 automatically faces a $400 non-negotiable late fee. This is set under the Florida Statutes § 607.193(2)(b). This penalty is nearly three times higher than the $138.75 filing fee (which must still be paid in full).

Note: Some states impose escalating penalties or interest. Examples include Delaware, Massachusetts, and California. Therefore, you owe more the longer you delay your filing or payment.
2. Administrative Dissolution
States have no confirmation that your LLC is still operational and maintaining accurate records if you fail to complete your filing. Because of this, most states treat non-filing as grounds for administrative dissolution (business closure). This means that the state will revoke your active status for noncompliance, regardless of whether you intend to continue operating.
Examples:
- Tennessee: Dissolution may occur if your report is NOT filed within 60 days after the due date (Tenn. Code Ann. § 48-249-604(1)).
- Utah: Dissolution may happen if your report is NOT filed within 60 days after the due date (Utah Code Ann. § 48-3a-708).
- Oregon: You have a 45-day grace period after your due date before dissolution (Oregon Revised Statutes (ORS) §63.647 (2)).

Because of this, you may not be able to:
- Conduct business legally in the state.
- Complete enforceable contracts.
- Obtain your Certificate of Good Standing.
- Register your LLC in a different state.
- Open or maintain business bank accounts.
- Access state courts to bring a lawsuit.
Tip: You must typically file all your past-due reports, pay all outstanding fees and penalties, and submit a reinstatement application to restore your LLC. Therefore, reinstatement generally costs several hundred dollars.
3. Operational And Legal Risks
Your LLC’s public status may change to non-compliant if you miss your Annual Report deadline. Depending on the state, you’ll be marked as “Not in Good Standing,” “Pending Inactive,” or similar wording, depending on the state.
This creates several operational risks, such as:
- Contract issues: Business partners may delay, suspend, or terminate LLC agreements if your status is shown as “non-compliant.”
- Banking disruptions: Banks and payment processors may restrict transactions or freeze accounts if your LLC loses its good standing.
- Rejected filings: The state may be unable to process your amendments, certificates, or other business filings until your outstanding reports and fees have been resolved.
- Due diligence failures: Financing, licensing, vendor onboarding, and compliance checks may automatically fail.
Example: If your Virginia Annual Registration fee is not paid on time, your status will be changed to “Pending Inactive” in the Clerk’s Information System. This appears in the state’s public records, meaning it’s visible to anyone searching your business.

Conclusion
Your Annual Report requirements depend on your operating state. This determines the name, frequency, deadline, and filing fee. While some states need a formal report, others impose taxes or recurring fees instead. Regardless of your state structure, most LLCs must complete ongoing compliance obligations.
If you miss your filing deadline, you may need to pay late fees, lose your good standing, and experience a change in your public status. In some cases, your LLC may face administrative dissolution. These consequences can often disrupt your LLC operations, impacting your banking contracts and business tasks.
Make sure you understand the state-specific requirements to avoid unnecessary risks. Alongside this, track your due dates and file on time.
Frequently Asked Questions
Your LLC Annual Report is a mandatory recurring filing that maintains your LLC’s good standing with the state. It updates the state on your basic business information, including your legal name, address, Registered Agent, and management details. It may be known as a Franchise Tax or Annual Fee in some states.
If you don’t file your Annual Report, you face late fees, penalties, and potential loss of good standing. Your LLC may be administratively dissolved if you don’t correct the issue within the given grace period. This means that the state will revoke your active status.
Some states do NOT require you to file your LLC Annual Report. These include Arizona, Idaho, Missouri, New Mexico, and Ohio. However, you may still need to complete other recurring obligations. These include license renewals and paying taxes or fees.
I suggest reading my state-specific articles in the table above if your LLC is in one of these states.
Most states need your basic company information. This includes your LLC’s legal name, principal office address, Registered Agent details, and state-issued LLC number (Entity ID). Some may also require you to provide your member or manager information along with your filing fee information.
With requirements varying by state, click the state-specific links provided in the table above. You’ll find detailed state-specific guidance.
Your Annual Report renewal cost depends on your operating state. Most states charge a recurring fee between $50 and $150 each year. Some states have NO Annual Report fee, but charge recurring taxes and periodic fees.
Note that your Annual Report fee is only part of your LLC’s ongoing costs. Alongside this, you may need to pay for Registered Agent services, business license renewals, and certain compliance requirements.
Read my guide for a complete breakdown: How Much Does An LLC Cost?
ABOUT THE AUTHOR
+ 11 sources
Bizreport Advisor adheres to strict editorial integrity standards avoids using tertiary references. We have strict sourcing guidelines and rely on peer-reviewed studies, academic research. To ensure the accuracy of articles in Bizreport, you can read more about the editorial process here.
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